Transformasi Digital Sistem Akuntansi Pengeluaran Kas Melalui Cash Management System
Studi Kasus Pada PBV Petrokimia Gresik
DOI:
https://doi.org/10.25047/asersi.v6i1.7273Keywords:
Digital transformation, Cash disbursement accounting system, Cash management system, BNI direct, Internal controlAbstract
This study analyses the digital transformation of the cash disbursement accounting system through a Cash Management System at the Petrokimia Gresik Volleyball Association. A qualitative case-study design was employed with one key informant involved in cash disbursement administration. Data were collected through a semi-structured interview and process documentation and analysed using thematic coding informed by the DeLone and McLean Information Systems Success Model and the COSO internal-control framework. The findings show that BNI Direct supports a systematic payment process, provides transaction evidence, and improves payment traceability. However, the process remains hybrid because transaction grouping and recapitulation still use Microsoft Excel, certain foreign-currency transactions remain manual, and system access is restricted at certain times. As verified processing-time logs and error data were unavailable, perceived speed and error reduction are treated as informant perceptions. BNI Direct has digitalised the payment-execution stage but has not yet created an end-to-end digital transformation.
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